Documents & Persons Liable for Stamping

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Documents subject to Stamp Duty

The Stamp Duty Ordinance (Cap. 117) imposes duty on certain types of documents, which are mainly as follows:

Conveyance on sale (ie Assignment)
Agreement for sale of residential property
Lease of immovable property (ie Tenancy Agreement)
Transfer of Hong Kong stock

Stamp Office Interpretation and Practice Noteshttp://www.ird.gov.hk/eng/tax/sdu.htm#16

Persons Liable for Stamping

Persons liable for stamp duty varies according to the nature of documents as follows:

Nature of document	Persons liable
Conveyance on sale	All parties and all other persons executing
Agreement for sale of residential property	All parties and all other persons executing
Lease	All parties and all other persons executing
Transfer of Hong Kong stock - Contract Note for the sale or purchase of any Hong Kong stock - Transfer of any other kind	The agent or where no agent, the principal effecting the sale or purchase The transferor and the transferee

Please note that if a chargeable instrument is not duly stamped, any person who uses such instrument is also liable to the stamp duty and any penalty.

Last review date: March 2010

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